[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6470116,"mediaKeyId","5780064-b7bb4179bb5d6afde36cf555063aae09","parentId",5780064,"title","Board accepts stipulations reducing taxable values for Tesla Energy properties","audioSeconds",384,"startMs",870000,"endMs",1254000,"viewUrl","/Search/View?dp=1&key=5780064-b7bb4179bb5d6afde36cf555063aae09&start=870&end=1254","thumbnailUrl","https://assets.pipeline.soar.com/5780064-b7bb4179bb5d6afde36cf555063aae09/thumbnail_870000.jpg","articleUrl","/articles/6470116/Tulare-County/California/Board-accepts-stipulations-reducing-taxable-values-for-Tesla-Energy-properties","mediaUrl","https://secure.pipeline.soar.com/6470116-d1dfea874f25016a6410b3bd40461794/orig.mp4?Expires=1771154102&Signature=D~0xZXWrh6mbZVtPs1gCLWDcyRgmwAv0q0h-s24sCpacZHuD~d9iCZzn~xmMF-Hz4kqPEUFJ2~Owngo~GsdzfSXppVuA~5qC~BUeH64-VnQrVjaS-9U4eI95cql4OAfnm0eJbk0~48TxR1wwLSKuuZlLTUH7jJNE2LNSwYGPB5kwjkX5wUivU9BGgsemrRR~IoxVDXs7B96FowUW3hT3~c12Z3Hq8yaW8ZVGZoFldmt~8LGdU6EpJEVymkkabOThzP4hr2P9lk9ATNjxjLRw5NPTJtGgOhehWe5cY4ylRJyj48OusRi90msDHBGCMxLUR5vWq1qo07X5H8vrakuOLg__&Key-Pair-Id=KUT5TJCACFTXG","author","Tulare County","date","2025-09-18T16:56:10.997Z","article","The Tulare County Assessment Appeals Board accepted hearing stipulations for Tesla Energy Operations Inc., recording stipulated fixed-improvement and net taxable values for multiple assessment applications.

The stipulations were read into the record by staff and cover several application numbers and corresponding assessment numbers and values. The board accepted the stipulations as presented and the motion carried after being moved and seconded.

Stipulated assessments (as read into the record):
- Application 2020-00214, assessment 800266258000: fixed improvements and net taxable value $22,206,377.
- Application 2020-00215, assessment 800266258-000: fixed improvements and net taxable value $20,912,006.91.
- Application 2020-00216, assessment 800266258000: fixed improvements and net taxable value $19,465,721.
- Application 2020-00217, assessment 800266258000: fixed improvements and net taxable value $18,614,903.
- Application 2021-00106, assessment 800266258000: fixed improvements and net taxable value $18,365,617.

The board briefly noted the stipulation reading and then voted to accept them. No further debate or fiscal appropriations occurred in open session regarding these stipulations; accepting stipulations is a procedural step that records agreed valuations into the appeals calendar.","mediaType","Video","parentTitle","Assessment Appeals Board Meeting - 09/18/2025","oneSentenceSummary","The Tulare County Assessment Appeals Board accepted stipulations presented by counsel for Tesla Energy Operations Inc., recording reduced fixed-improvement and net taxable values across several assessment applications.","taxTitle","Tulare County, California","taxId",7749,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6470121,"Tulare County appeals board reorganizes leadership, adjusts 2026 calendar and accepts withdrawal calendar",290,483000,773000,"/Search/View?dp=1&key=5780064-b7bb4179bb5d6afde36cf555063aae09&start=483&end=773","https://assets.pipeline.soar.com/5780064-b7bb4179bb5d6afde36cf555063aae09/thumbnail_483000.jpg","/articles/6470121/Tulare-County/California/Tulare-County-appeals-board-reorganizes-leadership-adjusts-2026-calendar-and-accepts-withdrawal-calendar","https://secure.pipeline.soar.com/6470121-916b673f649926a45fe341e92946a3d8/orig.mp4?Expires=1771154102&Signature=BGazly93nsCyQ7KAo5yPU1Qpx6r4O-d8U-wYKZrIUERDVRu7joqr5XQG6oK8JasRAR1Ub84GLnY4m6ZMeoB8bi1S47G7qx1RET7QjMt8PrxNDAqPzpRk7TkGRAhBdBQDyMKSzG0uY1WZWfI7fLvKNOXwtG4EhAXUZKAx0~a-ehch72MaD5h3VlJEyyABHvdQccIv8AEfeRRJGJXim-dVx3bPdgesOxJvuJsfrhOvK1tS3RHub7MMid6QwVHOywW6YbdoeqLr0EVujBHhKPGjd39A5VyJm0xk0I~jWuyUzLayiFgrXSiRwdtHfeq-Ue-eu11DlzssuJiRvJsP16E5iQ__&Key-Pair-Id=KUT5TJCACFTXG","The Tulare County Assessment Appeals Board reorganized its leadership, approved changes to next year’s meeting calendar, accepted a withdrawal calendar and continued one application during a meeting that opened at 9 a.m.

Board members nominated and voted to elect Brad Maske as chairman and Erica Pine as vice chairman for the coming year. The motion was moved and seconded and carried by the board.

Members then discussed the proposed 2026 assessment-appeals calendar. After exchanges about tax deadlines and staff workload, the board agreed to swap the third-Thursday June meeting to the third Thursday in May (effectively canceling June in favor of May) and to move the October meeting to October 22 at 9 a.m. The board voted to make those changes.

The board also accepted the September 2025 withdrawal calendar as presented and accepted hearing stipulations for Tesla Energy Operations Inc. (docketed under several assessment application numbers) as read into the record. A motion was made and seconded to postpone—i.e., continue—agenda item number 7 as presented on the calendar; that motion carried as well.

All procedural motions reported in the meeting were moved, seconded and recorded as carrying with the board answering “aye.”

Votes at a glance
- Reorganization: Motion to nominate Brad Maske as chairman and Erica Pine as vice chairman — approved (unanimous).
- Calendar changes: Motion to move the June meeting to the third Thursday in May and to set the October meeting for October 22 at 9 a.m. — approved (unanimous).
- Withdrawal calendar: Motion to accept the September 2025 withdrawal calendar as presented — approved (unanimous).
- Continuance: Motion to accept agenda item number 7 as postponed/continued as presented — approved (unanimous).

The board opened and closed these routine items with limited debate, noting staff workload and bylaw constraints about meeting days (the board referenced that meetings typically occur on Thursdays with one exception annually).","The Tulare County Assessment Appeals Board elected leadership for the coming year, approved changes to the 2026 meeting calendar (swapping May/June and moving the October meeting), accepted the September 2025 withdrawal calendar and voted to continue one application; motions passed unanimously.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6470126,"Tulare County board deems Kelch assessment appeal timely after closed-session review",1392,1127000,2519000,"/Search/View?dp=1&key=5780064-b7bb4179bb5d6afde36cf555063aae09&start=1127&end=2519","https://assets.pipeline.soar.com/5780064-b7bb4179bb5d6afde36cf555063aae09/thumbnail_1127000.jpg","/articles/6470126/Tulare-County/California/Tulare-County-board-deems-Kelch-assessment-appeal-timely-after-closed-session-review","https://secure.pipeline.soar.com/6470126-95c1194c553783c86544740d6abed4d8/orig.mp4?Expires=1771154102&Signature=fsShRpz74NnFIan~wSvWIQ4qSfkLEoNwGuMB7Yulw82DslS3jE5eOtBEJeXJ5m0hbY~gsZkKoBXbgMd4~a2ipRiH9ioxDo8DJQwtJfLohLZfJ34Hj0DDgCiiEY8pSmpEFR17vkalXz35uJvpQyzsfnTTdV-3TcIheNXHGAJGRNjZc4m-TFOLm4KDZPMkF148YY-68BD0sbzV4VtcRwqA3TnknDnAtDvtag44CGNtXW2eQEwpo0z5PLBymnmaPNI3XGdFk2YRMxYpA~3qGmFtMNaao~nkFHK-W-FFRYZ7UX2ycYJeNcIruuTh4~jOIaoEchFGoHreCLyHO0u3EIPUzg__&Key-Pair-Id=KUT5TJCACFTXG","The Tulare County Assessment Appeals Board voted to accept a petition to deem timely an assessment-appeal application filed by Calvin Wayne and Bettina Marie Kelch, allowing the Kelches to proceed with formal appeals tied to the 2022–23 base tax year.

The Kelches told the board they received a notice of supplemental assessment dated April 24, 2025, but did not receive the corresponding tax bill until July 17, 2025. They said they filed a completed assessment-appeal application with the clerk on July 30, 2025—13 days after receiving the tax bill—and asked the board to deem the application timely because the county’s delay prevented them from meeting the assessor’s 60-day filing deadline.

The petition matters because, the applicants said, the 2022–23 tax year establishes the base taxable value that affects subsequent years. “Once we receive the required paperwork, our appeal was filed in a timely manner, 13 days,” applicant Bettina Marie Kelch told the board while describing a packet of exhibits and a timeline she provided to the panel.

Kelch’s exhibits (labeled A–E in the record) included the assessor parcel number, assessment number, dates of ownership change and supplemental assessment, copies of the tax bill and envelope, the Board of Equalization form used to file the appeal, and a printed copy of the Assessment Appeals Board website guidance the applicants relied on.

Board members and staff discussed a conflict between the county clerk’s website and the Assessment Appeals Board guidance about the 60-day filing period; a deputy counsel recommended a brief closed session with legal counsel. After recessing to consult with counsel, the board returned and Chair Brad Maske complimented the applicants’ presentation and moved to approve the petition as timely filed. The motion was seconded, all members answered “aye,” and the motion carried.

Chairman Maske also asked that the clerk’s website be corrected to match the board’s actual procedures. A county staff member clarified the discrepancy was on the clerk’s website rather than the assessor’s site.

With the board’s action, the Kelches’ application for the 2022–23 base year remains in the formal appeals process; the board’s ruling on timeliness does not itself decide the underlying valuation. The applicants told the board they had already requested an informal review with the assessor’s office and elected to proceed formally.

Procedural notes: the applicants’ petition referenced the county’s filing deadline of June 23, 2025 (60 days after the notice) and asserted the county’s later mailing of a tax bill prevented timely filing under that county deadline. The applicants relied as well on Assessment Appeals Board guidance stating supplemental-assessment appeals are filed within 60 days after the mailing date printed on the tax bill or the postmark, whichever is greater.

The board’s action restores the applicants’ right to a hearing on the valuation for the 2022–23 tax year and preserves their related appeals for subsequent years that depend on that base year valuation.","The Tulare County Assessment Appeals Board voted to accept a petition to deem an assessment-appeal application by Calvin Wayne and Bettina Marie Kelch timely after applicants presented a timeline showing the county delayed mailing a tax bill; the approval allows the Kelches to proceed with formal appeals tied to the 2022–23 base year.","actionData","errors"]

Article not found

Board accepts stipulations reducing taxable values for Tesla Energy properties

Tulare County appeals board reorganizes leadership, adjusts 2026 calendar and accepts withdrawal calendar

Tulare County board deems Kelch assessment appeal timely after closed-session review